Its essential elements such as Offer and acceptances between the parties Contract is legally bound Parties must be competent to handle the contract Contract must be made in respective of consideration In case of Smith V Hughes, the issue arises in respective of entering into contract relating to dealing with old oats but Smith which is plaintiff in this case delivered new oats (Fehlberg and Smyth, 2017). 2 APPLICATION In the matter related to Lame Duck Restaurant in which summer entered into the contract with Li regarding providing Banquet hall and